Abstract:Intensification and extensification strategy are an effort to extract tax revenue. Intensification refers to an activity to optimize tax revenue collection for objects and subjects that have been recorded or registered in DJP administration, whereas extensification is an effort to explore new sources of local revenue. The purpose of this study is to illustrate the efforts to increase regional own-source revenue (PAD) through the intensification and the extensification strategies towards entertainment tax reven… Show more
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